71328 ÷ 3 = 23776 R0
Alright, let's work through the division of 71328 by 3 step by step.

Step 1:
3 goes into 7 2 times with a remainder of 1.
Write down 2 as next digit of of the result. 
Result so far: 2
Subtract 6 from 7 to get 1.
Bring next digit (1) of the dividend behind the 1 and repeat the process: 11 / 3

Step 2:
3 goes into 11 3 times with a remainder of 2.
Write down 3 as next digit of of the result. 
Result so far: 23
Subtract 9 from 11 to get 2.
Bring next digit (3) of the dividend behind the 2 and repeat the process: 23 / 3

Step 3:
3 goes into 23 7 times with a remainder of 2.
Write down 7 as next digit of of the result. 
Result so far: 237
Subtract 21 from 23 to get 2.
Bring next digit (2) of the dividend behind the 2 and repeat the process: 22 / 3

Step 4:
3 goes into 22 7 times with a remainder of 1.
Write down 7 as next digit of of the result. 
Result so far: 2377
Subtract 21 from 22 to get 1.
Bring next digit (8) of the dividend behind the 1 and repeat the process: 18 / 3

Step 5:
3 goes into 18 6 times with a remainder of 0.
Write down 6 as next digit of of the result. 
Result so far: 23776
Subtract 18 from 18 to get 0.

The final result is 23776 with a remainder of 0.